Income Taxes (Tables)

12 Months Ended

Sep. 28, 2019

Income Tax Disclosure [Abstract]

Components of Income Before Income Taxes

The components of income (loss) before income taxes are as follows:

	2019		2018		2017
Domestic	$	17,474	$	6,139	$	(9,658	)
Foreign	31,139		38,084		32,669
Total income (loss) before income taxes	$	48,613	$	44,223	$	23,011

Provision for Income Taxes

The income tax provision (benefit) is as follows:

	2019			2018			2017
Current
Federal	$	2,392		$	1,613		$	(1,493	)
State	1,171			565			156
Foreign	11,638			10,331			11,980
Deferred	(9,655		)	(29,614		)	(12,716		)
Income tax provision (benefit)	$	5,546		$	(17,105	)	$	(2,073	)

Reconciliation from Federal Statutory Income Tax Rate to Effective Income Tax Rate

A reconciliation from the U.S. federal statutory income tax rate to our effective income tax rate is as follows:

	2019		2018		2017
U.S. federal statutory income tax rate	21	%	25	%	35	%
Impact from foreign operations	10		3		(10	)
State income taxes, net of federal benefit	1		—		(1	)
R&D tax credits	(15	)	(10	)	(22	)
Domestic production activities deduction / foreign derived intangible income	(5	)	(2	)	(10	)
Impact of U.S. Tax Act	(2	)	(57	)	—
Acquisition costs	—		—		(3	)
Nondeductible stock option expense and other permanent items	1		2		2
Effective income tax rate	11	%	(39	)%	(9	)%

Summary of Deferred Tax Assets and Liabilities

A summary of the deferred tax assets and liabilities are as follows:

	2019			2018
Deferred tax assets
Accrued compensation and benefits	$	15,014		$	10,660
Inventory reserves	4,510			4,787
163(j) interest disallowance	4,253			—
Other assets	4,565			4,255
Allowance for doubtful accounts	1,408			1,196
Net operating loss carryovers	2,103			516
State and foreign tax credit carryovers	1,224			1,252
Research and development tax credit carryovers	3,774			3,337
Unrealized derivative instrument gains	311			—
Total deferred tax asset before valuation allowance	37,162			26,003
Less valuation allowance	(5,279		)	(4,792		)
Total deferred tax assets	31,883			21,211
Deferred tax liabilities
Property and equipment	13,158			10,210
Foreign deferred revenue and other	5,779			4,649
Intangible assets	47,248			48,019
Unrealized derivative instrument gains	—			1,566
Total deferred tax liabilities	66,185			64,444
Net deferred tax assets (liabilities)	$	(34,302	)	$	(43,233	)

Summary of Changes in Liability for Unrecognized Tax Benefits

A summary of changes to our liability for unrecognized tax benefits is as follows:  

	2019			2018
Beginning liability for unrecognized tax benefits	$	6,158		$	5,849
Increase due to tax positions related to the current year	663			742
Increase (decrease) due to tax positions related to prior years	960			277
Decrease due to settlements with tax authorities	(2,635		)	—
Decrease due to lapse of statute of limitations	(732		)	(710		)
Ending liability for unrecognized tax benefits	$	4,414		$	6,158